Other Supplemental Schedules For GASB 54
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1 Other Supplemental Schedules For GASB 54
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3 Street Fund 120 Original Final Actual Final Property taxes $ $ $ $ Retail sales & use taxes Intergovernmental 251, , ,156 4,355 Charges for services 81,000 81,000 56,358 (24,642) Fines & forfeits Investment earnings Miscellaneous ,491 4,991 Total revenues 333, , ,964 (14,937) General government 58,000 58,000 38,549 19,451 Transportation 1,716,816 1,716,816 1,369, ,270 Natural and Economic Debt service Capital outlay Total expenditures 1,774,816 1,774,816 1,408, ,721 over expenditures (1,440,915) (1,440,915) (1,089,131) 351,784 OTHER FINANCING SOURCES (USES): Transfers in 1,120,000 1,120,000 1,120,000 (0) Transfers out Other adjustments Total other financing sources & uses 1,120,000 1,120,000 1,120,000 (0) Net change in fund balance (320,915) (320,915) 30, ,784 Fund balancesbeginning 403, , ,895 44,308 Prior period adjustments Fund balancesending $ 83,066 $ 483,672 $ 879,764 $ 396,
4 Ellensburg Public Transit Fund 127 Original Final Actual Final Property taxes $ $ $ $ Special assessments Intergovernmental Charges for services 75,000 75,000 75,000 Fines & forfeits Investment earnings Miscellaneous Total revenues 75,000 75,000 75, General government Transportation 159, , ,378 59,534 Natural and Economics Debt service Capital outlay Total expenditures 159, , ,378 59,534 over expenditures (84,912) (84,912) (25,345) 59,567 OTHER FINANCING SOURCES (USES): Bond Issue Proceeds Transfers in 84,912 84,912 84,912 Transfers out Other adjustments Total other financing sources & uses 84,912 84,912 84,912 Net change in fund balance 59,567 59,567 Fund balancesbeginning 46,454 46,454 Fund balancesending $ $ $ 106,021 $ 106,
5 City of Ellensburg, Washington Sales Tax Fund 140 Original Final Actual Final Property taxes $ Special assessments Retail sales & use taxes 3,100,000 3,100,000 3,659, ,804 Other taxes Licenses and permits Intergovernmental Charges for services Fines & forfeits Investment earnings 5,000 5,000 2,643 (2,357) Miscellaneous Total revenues 3,105,000 3,105,000 3,662, ,446 General government Judicial services Public safety Utilities over expenditures 3,105,000 3,105,000 3,662, ,446 OTHER FINANCING SOURCES (USES): Bond Issue Proceeds Transfers out (3,725,935) (4,136,004) (3,811,004) 325,000 Other adjustments Total other financing sources & uses (3,725,935) (4,136,004) (3,811,004) 325,000 Net change in fund balance (620,935) (1,031,004) (148,558) 882,446 Fund balancesbeginning 1,209,629 1,283,293 1,283, Fund balancesending $ 588,694 $ 252,289 $ 1,135,397 $ 883,
6 Police Vehicles Fund 159 Original Final Actual Final Property taxes $ $ $ $ Retail sales & use taxes Intergovernmental Charges for services Fines & forfeits Investment earnings Miscellaneous 5,577 5,577 Total revenues 5,605 5,605 General government Transportation Natural and Economics Debt service Capital outlay 56,900 56,900 53,132 3,768 Total expenditures 56,900 56,900 53,132 3,768 over expenditures (56,900) (56,900) (47,527) 9,373 OTHER FINANCING SOURCES (USES): Refunding bonds issued Capital related debt issued Transfers in 30,000 30,000 30,000 Transfers out Other adjustments Total other financing sources & uses 30,000 30,000 30,000 Net change in fund balance (26,900) (26,900) (17,527) 9,373 Fund balancesbeginning 38,014 47,912 47,912 (0) Prior period adjustments Fund balancesending $ 11,114 $ 21,012 $ 30,384 $ 9,
7 Geddis Fund 175 Original Final Actual Final Property taxes $ $ $ $ Retail sales & use taxes Intergovernmental Charges for services Fines & forfeits Investment earnings Miscellaneous 127,360 98,357 (29,003) Total revenues 127,360 98,432 (28,928) General government 73,340 50,674 (22,666) Transportation Natural and Economics 70,000 70,000 Debt service Capital outlay Total expenditures 143, ,674 (22,666) over expenditures (15,980) (22,242) (6,262) OTHER FINANCING SOURCES (USES): Refunding bonds issued Capital related debt issued Payment to bond refunding escrow agent Transfers in 100,000 Transfers out (100,000) Other adjustments Total other financing sources & uses Net change in fund balance (15,980) (22,242) (6,262) Fund balancesbeginning 71,939 71,939 (0) Prior period adjustments Fund balancesending $ $ 55,959 $ 49,697 $ (6,262) 129
8 Special Project Fund 198 Original Final Actual Final Property taxes $ $ $ $ Retail sales & use taxes Intergovernmental Charges for services Fines & forfeits Investment earnings Miscellaneous Total revenues General government Transportation Natural and Economics Debt service Capital outlay Total expenditures over expenditures OTHER FINANCING SOURCES (USES): Refunding bonds issued Capital related debt issued Payment to bond refunding escrow agent Disposition of capital assets Transfers in Transfers out Other adjustments Total other financing sources & uses Net change in fund balance Fund balancesbeginning 2,011 2,011 4,205 2,194 Prior period adjustments Fund balancesending $ 2,011 $ 2,011 $ 4,205 $ 2,
Other Supplemental Schedules For GASB 54
Other Supplemental Schedules For GASB 54 Street Fund 120 Original Final Actual Final Retail sales & use taxes Other taxes Licenses and permits Intergovernmental 253,585 269,961 284,338 14,377 Charges for
KITSAP COUNTY, WASHINGTON
County Roads Taxes: Property $ 16,513,803 $ 16,513,803 $ 16,612,868 $ 99,065 Retail sales & use - - - - Business - - - - Other 30,000 30,000 64,474 34,474 Licenses & Permits 55,700 55,700 74,652 18,952
TOPIC PAGE. Debt Service Funds Limited Tax General Obligation Fund Special Assessment Bond Redemption Fund...
TOPIC PAGE... 164 2007 Limited Tax General Obligation Fund... 165 Special Assessment Bond Redemption Fund... 166 Special Assessment Guaranty Fund... 167-168 163 2017/2018 Budget account for the accumulation
Primary Government Net Position
Statistical (Unaudited) 171 Net Position by Component Last Ten Fiscal Years (dollars in thousands - accrual basis of accounting) Governmental activities Net investment in capital assets $ 1,238,768 $ 1,188,810
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NONMAJOR FUNDS THIS PAGE LEFT BLANK INTENTIONALLY 1. Description Nonmajor Governmental Funds 2. Combining Balance Sheet Nonmajor Governmental Funds 3. Combining Statement of Revenues, Expenditures, and
Combining Statement of Receipts, Disbursements and Changes in Fund Balances (Cash Basis)
MOTOR VEHICLE LIC. TAX GASOLINE TAX ROAD AND BRIDGE ZONING Fire Operating Road Improvemen t Cash Receipts Property and Other Local Taxes $0 $0 $118,817 $0 $342,124 $244,475 Charges for Services 0 0 0 0
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BASIC FINANCIAL STATEMENTS Page Government-wide Financial Statements Statement of Net Position... 16 Statement of Activities... 17 Fund Financial Statements Governmental Funds... 19 Proprietary Funds...
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Capital Project Funds
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TOTAL ASSETS $ 467,688 4,760,628 2,298,743 4,127, ,782. Deferred Revenue $ TOTAL LIABILITIES
DEBT SERVICE FUNDS The Gas Tax Revenue Bonds, Sales Tax Improvement Revenue and Refunding Bonds, Subordinate Lien Sales Tax Revenue Bonds, Tourist Development Tax Refunding Revenue Bonds, Service Fee Limited
Financial Worksheet - Budget 2017 Village of Aquilla Budget Year 2016
Fund Classification: 2013 Special Revenue Fund Name: Gas Tax Fund Balance 1/1 $12,705.74 $20,680.95 $26,313.26 $20,313.26 Other - and Permits $18,225.21 $17,682.31 $19,000.00 $19,000.00 Total Revenue $18,225.21
TOTAL ASSETS $ 479,362 5,444,464 4,077,867 1,187,657 1,868,721 1,745,339 2,018,191 75,535 16,897,136
DEBT SERVICE FUNDS The Gas Tax Revenue Bonds, Sales Tax Improvement Revenue and Refunding Bonds, Tourist Development Tax Refunding Revenue Bonds, Service Fee Limited Revenue Bonds, Guaranteed Entitlement
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TOTAL ASSETS $ 471,285 5,004,902 1,964,424 4,099, ,194. Accounts Payable $ Deferred Revenue TOTAL LIABILITIES
DEBT SERVICE FUNDS The Gas Tax Revenue Bonds, Sales Tax Improvement Revenue and Refunding Bonds, Subordinate Lien Sales Tax Revenue Bonds, Tourist Development Tax Refunding Revenue Bonds, Service Fee Limited
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